SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU
In the result, the appeal of assessee is allowed for statistical purpose
ITA 174/IND/2021[2017-18]Status: DisposedITAT Indore17 May 2022AY 2017-18
Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani
For Appellant: Shri Prakash Jain & Shreya Jain, A.RsFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 154Section 199Section 234BSection 36
disallowed both of these claims in the Intimation passed u/s 143(1), though both of these claims were very much allowable in accordance with the law. The Ld. AR went on submitting that under the scheme of the Act, the assessee has two remedies against the Intimation u/s 143(1), viz. (i) file rectification- application u/s 154